| 000 | 01185nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c142737 _d142737 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200922131143.0 | ||
| 007 | ta | ||
| 008 | 200922t2020 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_968346 _aHoffmann, Simon |
|
| 245 | 0 |
_aHard-to-value intangibles and the pricing of uncertainty _c Simon Hoffmann _hElectrónico |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article provides an overview of the development of chapter VI of the OECD Guidelines with respect to the specific addition of hard-to-value intangible (HTVI) as a new concept in the OECD's transfer pricing guidance. Furthermore, it presents an approach to taking uncertainty into account when valuing HTVIs at best knowledge at the time such a transaction is entered into. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aACTIVOS INVISIBLES _95175 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 773 | 0 |
_9163203 _oITPJ/2020/3 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 27, n. 3, 2020 |
|
| 942 | _cRE | ||